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- Title
Entlastungsberechtigung nach § 43b EStG für optierende Personenhandelsgesellschaften – europarechtlich zwingend geboten.
- Authors
Prinz, Ulrich; Ekinci, Orkun
- Abstract
The article discusses whether opting partnership companies can benefit from the Parent-Subsidiary Directive (PSD). The tax authorities exclude this possibility, while the prevailing opinion in literature supports it. An interpretation of the PSD would require the inclusion of opting partnership companies in the withholding tax exemption protection of the PSD. The ECJ has supported such an interpretation in a decision. The PSD was adopted in 1990 to avoid double taxation on cross-border profit distributions. The German legislature has fulfilled the European requirements for withholding tax exemption. The KöMoG allows certain partnership companies to be treated as corporations. It is being discussed whether opting partnership companies can be included in the scope of the PSD.
- Subjects
TAX laws; WITHHOLDING tax; STOCKHOLDERS; TAXATION of profits; BUSINESS partnerships; LEGISLATIVE bodies; CAPITAL gains; DIVERSITY in the workplace; EUROPEAN Economic Area; TAXATION
- Publication
FinanzRundschau, 2023, Vol 105, Issue 12, p552
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051203